The County amended section 3.48.005 of the Maui County Code to redefine "real property" to include wind turbines (personal property) in its real property tax assessments. The court said, "We hold that the County exceeded its constitutional authority …"

The Court went on to state that the delegates to the 1978 Constitutional Convention “understood that the power to define, and redefine, the term ‘real property’ rested with the [State] legislature.”